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Earnings Management
The use of accounting techniques to produce financial reports that may paint an overly positive picture of a company's business activities and financial position. Earnings Management takes advantage of how accounting rules can be applied and are... More »

Earnings management - Wikipedia

en.wikipedia.org/wiki/Earnings_management

Earnings management, in accounting, is the act of intentionally influencing the process of financial reporting to obtain some private gain. Earnings management  ...

Earnings Management Definition | Investopedia

www.investopedia.com/terms/e/earnings-management.asp

Earnings management is the use of accounting techniques to produce financial reports that present an overly positive view of a company's business activities ...

What is earnings management? | Investopedia

www.investopedia.com/ask/answers/191.asp

Before diving into what earnings management is, it is important to have a solid understanding of what we mean when we refer to earnings. Earnings are the ...

WHAT IS EARNINGS MANAGEMENT?

www.swlearning.com/pdfs/chapter/0324223250_1.PDF

This chapter defines earnings management and explains the difference between legal and illegal earnings management (commonly called “cooking the books”).

What Drives Earnings Management? - Journal of Accountancy

www.journalofaccountancy.com/issues/2000/oct/whatdrivesearningsmanagement.html

Sep 30, 2000 ... One of the processes he blasted was earnings management—an effort among the issuers of financial reports (managements and boards of ...

Earnings Management - Fraud Magazine

www.fraud-magazine.com/article.aspx?id=4294968448

Earnings management becomes fraud when companies intentionally provide materially misstated information. W.R. Grace and Co. officials, for example, learned ...

QUALITY OF EARNINGS ANd EARNINGS mANAGEmENT - AICPA

www.aicpa.org/ForThePublic/AuditCommitteeEffectiveness/AuditCommitteeBrief/DownloadableDocuments/Audit_Committee_Quality_of_Earnings.pdf

EARNINGS mANAGEmENT. A Primer for Audit Committee Members. BY Roman L. WeiL. » FEBRUARY 09. What is Quality of Earnings?1. The terms “quality of ...

Earnings Management Definition from Financial Times Lexicon

lexicon.ft.com/Term?term=earnings-management

Earnings management is the generic term given to accounting decisions that influence financial reporting outcomes. The term is something of a misnomer in so ...

What is Earnings Management? definition and meaning

www.investorwords.com/7606/earnings_management.html

Definition of earnings management: Manipulation of a company's financial earnings either directly or through indirect accounting methods. This is more...